Pengaruh Intellectual Capital, Tax Planning dan Leverage terhadap Earnings Management dengan Institutional Ownership sebagai Variabel Moderating
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Octaviani, Resty Puji
Subject
Akuntansi
Datestamp
2023-09-12 07:50:18
Abstract :
Objective : This study aims to obtain empirical evidence on the influence of intellectual capital, tax planning, and leverage with institutional ownership as a moderating variable. Design/methodology/approach : This study used a type of quantitative research. This research was conducted by observing 98 basic material sector companies listed on the Indonesia Stock Exchange. The data source used is the company's annual report from 2012-2022. To get the results of this study, researchers used Eviews12. Findings : The results of this study found that intellectual capital has a positive and statistically insignificant effect on earnings management, while tax planning has a positive and statistically insignificant effect on earnings management, while leverage has a positive and statistically insignificant effect on earnings management. Furthermore, institutional ownership strengthens the influence of intellectual capital on earnings management. Institutional ownership weakens the influence of tax planning on earnings management. Institutional ownership also reinforces the effect of leverage on earnings management. Originality/value : This study focuses on earnings management, where this study focuses on basic material sector companies.
Objective : This study aims to obtain empirical evidence on the influence of intellectual capital, tax planning, and leverage with institutional ownership as a moderating variable. Design/methodology/approach : This study used a type of quantitative research. This research was conducted by observing 98 basic material sector companies listed on the Indonesia Stock Exchange. The data source used is the company's annual report from 2012-2022. To get the results of this study, researchers used Eviews12. Findings : The results of this study found that intellectual capital has a positive and statistically insignificant effect on earnings management, while tax planning has a positive and statistically insignificant effect on earnings management, while leverage has a positive and statistically insignificant effect on earnings management. Furthermore, institutional ownership strengthens the influence of intellectual capital on earnings management. Institutional ownership weakens the influence of tax planning on earnings management. Institutional ownership also reinforces the effect of leverage on earnings management. Originality/value : This study focuses on earnings management, where this study focuses on basic material sector companies.
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